Question 1: Must the name on the export invoice for an agent be that of the agency company?

It must be strictly implemented in accordance with the agency agreement.。In accordance with the requirements of the General Administration of Customs Announcement No.54 of 2022,under the agency export model:

• Thecommercialinvoiceheadershouldbethenameoftheactualexportingcompany.
• Thecustomsdeclarationformmustsimultaneouslyreflecttheinformationofboththeagencycompanyandtheprincipal.
• Theproformainvoicemustbeconsistentwiththesubjectoftheagencycontract.

Question 2: Should the invoice amount include international shipping costs?

It should be handled differently based on trade terms:

• FOBprice:Onlydisplaysthevalueofthegoods
• CIFprice:Breakdownrequiredforgoodsvalue+freight+insurancepremium
  • Itisrecommendedtoadoptatwo-columninvoicetemplate.
  • Thefreightratiomustnotexceedtheindustrycustomaryvalue.

Question 3: Does the export invoice by proxy need to be translated into a foreign language?

Must meetBilingual comparisonFor products that require the addition of inhibitors or stabilizers,relevant instructions should be provided to ensure the stability of the chemical products during transportation and storage.

• TheChineselanguageisthestatutorylanguagefordeclarations.
• TheEnglishtranslationmustbecertifiedbyaprofessionalinstitution.
• Keyfields(amount,productname,HScode)mustcorrespondaccurately.

Question 4: Should the invoice issuance time be earlier or later than customs declaration?

It is recommended to adoptDual-time-node management:

• ProformaInvoice:Tobeissued7workingdayspriortocustomsdeclaration.
• OfficialInvoice:Issuedwithin3workingdaysaftershipment.
• Payattentiontotheimpactoftimezonedifferencesondatevalidity.

Question 5: How do agency export invoices affect tax refunds?

Key points to note:The principle of three - document matching:

• Theinvoiceamountmusthaveadiscrepancyoflessthan3%comparedtothecustomsdeclaration.
• ThedescriptionofgoodsmustbeconsistentwiththeVATinvoice.
• Currencyconversionusestheexchangerateonthedayofcustomsdeclaration.

Question 6: Can multiple batches of goods be combined into a single invoice?

Merging is allowed when the following conditions are met:

• Goodsunderthesamecontract
• Thesameconsigneeandportofloading
• Thetransportationintervalshallnotexceed15calendardays.
• Pleasespecifythedetailsofpartialshipmentsintheremarkscolumn.

Question 7: What are the special requirements for stamping invoices?

Must comply withDual-signature systemFor products that require the addition of inhibitors or stabilizers,relevant instructions should be provided to ensure the stability of the chemical products during transportation and storage.

• Client’sofficialseal+legalrepresentative’sseal
• SpecialSealforAgencyCompanyBusiness
• Theelectronicsignaturemustbeauthenticatedthroughthecustomscertificationsystem.

Question 8: How to correct invoice errors?

Handle it under three scenarios:

• Errorsfoundbeforecustomsdeclaration:directlyvoidandreissue.
• Aftercustomsdeclarationbutbeforecustomsclearance:Submitanamendmentapplication.
  • Pleaseprovidetheoriginalinvoiceandawrittenexplanationofthesituation.
• In the case of a tax refund: the reversal process must be followed.

Question 9: Are e-invoices accepted by customs?

It will be fully implemented from January 2025 onwards:

• ThestandardtemplateoftheInternationalTradeSingleWindowmustbeused.
• Mustincludedigitalsignatureandtimestamp
• Papercopiesmustberetainedforatleast5years.

Special Reminder: Three Major Taboos for Agency Export Invoices

• Strictlyprohibitdualinvoicing(declaredamountinconsistentwithactualvalue).
• Handwrittenalterationsoninvoicesarestrictlyprohibited.
• Invoicesmustnotbeissuedretroactivelyacrossfiscalyears(basedonthecustomsdeclarationdate).